HSN Code 24039100: Other : “Homogenised” or “reconstituted” tobacco

HSN Code 24039100 represents Other : “Homogenised” or “reconstituted” tobacco under GST classification. This code helps businesses identify Other : “Homogenised” or “reconstituted” tobacco correctly for billing, taxation, and trade. With HSN Code 24039100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other : “Homogenised” or “reconstituted” tobacco.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
24	Tobacco and manufactured tobacco substitutes	2403	Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences	Other : “Homogenised” or “reconstituted” tobacco	14%	14%	28%	72%

Description of goods

Other : “Homogenised” or “reconstituted” tobacco

Chapter

24 – Tobacco and manufactured tobacco substitutes

Sub Chapter

2403 – Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences

CGST 14%

SGST 14%

IGST 28%

CESS 72%

HSN Code	Description
24031110	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Hookah or gudaku tobacco ( Bearing a brand name )
24031190	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Other (not bearing a
24031910	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes
24031921	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine
24031929	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other
24031990	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )
24039910	Other : Other : Chewing tobacco (without lime tube)
24039920	Other : Other : Preparations containing chewing tobacco
24039930	Other : Other : Jarda scented tobacco
24039940	Other : Other : Snuff
24039950	Other : Other : Preparations containing snuff
24039960	Other : Other : Tobacco extracts and essence (Bearing a
24039970	Other : Other : Cut-tobacco
24039990	Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)

HSN Code 24031110

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Hookah or gudaku tobacco ( Bearing a brand name )

HSN Code 24031190

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Other (not bearing a

HSN Code 24031910

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes

HSN Code 24031921

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine

HSN Code 24031929

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other

HSN Code 24031990

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )

HSN Code 24039910

Other : Other : Chewing tobacco (without lime tube)

HSN Code 24039920

Other : Other : Preparations containing chewing tobacco

HSN Code 24039930

Other : Other : Jarda scented tobacco

HSN Code 24039940

Other : Other : Snuff

HSN Code 24039950

Other : Other : Preparations containing snuff

HSN Code 24039960

Other : Other : Tobacco extracts and essence (Bearing a

HSN Code 24039970

Other : Other : Cut-tobacco

HSN Code 24039990

Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)

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Order Number	Description
TN/16/AAR/2020	M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/16/AAR/2020

M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)

What products are classified under HSN 24039100 ?

It includes Other : “Homogenised” or “reconstituted” tobacco

How should mixed supplies be billed when Other : “Homogenised” or “reconstituted” tobacco is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : “Homogenised” or “reconstituted” tobacco; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Other : “Homogenised” or “reconstituted” tobacco?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Any common misclassification issue with Other : “Homogenised” or “reconstituted” tobacco?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

How much GST applies to Other : “Homogenised” or “reconstituted” tobacco?

Under HSN 24039100, Other : “Homogenised” or “reconstituted” tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Does packaging or labelling change the GST for Other : “Homogenised” or “reconstituted” tobacco?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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